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MANAGEMENT ACCOUNTING Order to Attempt Similar Ques BPP Revision Kit Edition: March 2004

Question Bank Ist: BPP Rev Kit Colin Drury: 5th Edition

Winter 2005 2nd: 100 Q&A Horngren Foster Datar (HFD): 10th Edition

3rd: Colin Drury SOLE: One of its Kind Ques

2003 onward Papers are Over & Abovethis Ques Bank 4th: HFD (to be attempted at END of TOPIC)

Description Reference

BPP Rev Kit OH Allocation 14

100 Q & A OH Allocation C 15

HFD OH Allocation 14-31



100 Q & A ROI/ RI/ ROCE E 1



Colin Drury ROI/ RI/ ROCE 20.14

HFD ROI/ RI/ ROCE 23-31 & 23-32

HFD ROI/ RI/ ROCE 23-36

100 Q & A ROI/ RI/ ROCE (Report) E 20

BPP Rev Kit SOLE 110

HFD SOLE 19-30

HFD SOLE 23-27

HFD FIFO-No Spoilage 17-35 to 17-39

BPP Rev Kit FIFO-Spoilage at End 22

RemarksAttempted (Date)SourceQuestion

Performance Appraisal

Process Costing

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Description ReferenceRemarksAttempted (Date)Source

Question

Colin Drury FIFO-Spoilage at End 5.22



Colin Drury FIFO-Spoilage at Start 5.25

Colin Drury SOLE 5.29

HFD SOLE 18-40

HFD WAC & FIFO -Spoilage at End 18-30 to 18-33

HFD WAC-No Spoilage 17-30 to 17-34

BPP Rev Kit WAC-Spoilage at End 23

Colin Drury WAC-Spoilage at End 5.15


Colin Drury Joint Cost Allocation 6.5



HFD Joint Cost Allocation 15-25

BPP Rev Kit Breakeven Calculation 64

Colin Drury Breakeven Calculation 8.15

Joint Product/ By Product Costing

CVP Analysis

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Question


100 Q & A Breakeven Calculation A 2



Colin Drury Breakeven Calculation-Margin of Safety 8.22

Colin Drury Breakeven Calculation-Sales Mix 8.16

HFD Breakeven Calculation-Sales Mix 3-40



Colin Drury Breakeven Calculation-with Uncertainity 8.19

HFD Breakeven Calculation-with Uncertainity 3-32

HFD Breakeven Calculation-with Uncertainity 3-46

BPP Rev Kit Price Calculation 69



100 Q & A Price Calculation D 12

Colin Drury Price Calculation 11.8


Price Setting

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Question





HFD Price Calculation 12-21





BPP Rev Kit Price Calculation-Diff 73

Colin Drury Price Calculation-Diff 11.18

HFD Price Calculation-Life Cycle Costing 12-26

HFD Transfer Price Reward 22-20

Colin Drury Transfer Price Calculation-Shadow Prices 21.23

Colin Drury Transfer Price Calculation-Diff 21.22

BPP Rev Kit Transfer Price Calculation 68


Colin Drury Transfer Price Calculation 21.14

Transfer Price Setting

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Question


100 Q & A Transfer Price Calculation E 4




100 Q & A Variance Analysis - Sales C 2

Colin Drury Variance Analysis - Mix Sales 19.20

Colin Drury Variance Analysis - Mix Mat 19.15

Colin Drury Variance Analysis - Mix Lab 19.16

Colin Drury Variance Analysis - Mix Comp 19.21

100 Q & A Variance Analysis - Mat C 4

BPP Rev Kit Variance Analysis - Lab 94

100 Q & A Variance Analysis - Lab B 3

100 Q & A Variance Analysis - Comp SOLE C 10



Colin Drury Variance Analysis - Comp SOLE 18.32


Standard Costing

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Question




BPP Rev Kit Variance Analysis - Comp 96

100 Q & A Variance Analysis - Comp C 1




100 Q & A Variance Analysis - Comp D 13

HFD Variance Analysis - Comp 7-34 & 7-35

HFD Variance Analysis - ABC 7-41

HFD Variance Analysis - ABC 7-42

BPP Rev Kit Calculation of Unknowns 81


100 Q & A Calculation of Unknowns C 6

Colin Drury Calculation of Unknowns 18.31

HFD Calculation of Unknowns 7-36



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Question




100 Q & A Acc Dispostion of Variances C 8

Colin Drury Acc Dispostion of Variances 19.19


BPP Rev Kit ABC & Absorption Comparison 123

Colin Drury ABC & Absorption Comparison 10.6



HFD ABC & Absorption Comparison 5-Prob

HFD ABC & Absorption Comparison 5-29 to 5-31

HFD ABC & Absorption Comparison 5-32

HFD ABC & Absorption Comparison 5-38

HFD ABC & Absorption Comparison Service 5-35

HFD ABC & Absorption Comparison SOLE 5-33



Activity Based Costing

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Question

HFD ABC Intro 5-17

BPP Rev Kit ABC Statement 121

HFD ABC Statement 5-37

Colin Drury ABC Statement SOLE 10.14

BPP Rev Kit Expected Values-Optimum 135

100 Q & A Expected Values-Optimum D 30




100 Q & A Expected Values SOLE D 25


Colin Drury Expected Values SOLE 12.2

100 Q & A Expected Values Max/Min D 26



BPP Rev Kit Debtors/Creditors + Credit Period 51


Risk Management & Uncertainty

Working Capital Managemnet

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Question


100 Q & A (SFM) Debtors/Creditors + Credit Period K 2



BPP Rev Kit Debtors/Creditors + Credit Period SOLE 142

100 Q & A (SFM) Debtors/Creditors + Credit Period SOLE K 4


BPP Rev Kit Stocks/EOQ/EBQ + Discounts 145


100 Q & A (SFM) Stocks/EOQ/EBQ + Discounts K 7






Colin Drury Stocks/EOQ/EBQ + Discounts 25.5




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Question


Colin Drury Stocks/EOQ/EBQ + Discounts SOLE 25.22



HFD Stocks/EOQ/EBQ + Discounts SOLE 20-28

BPP Rev Kit Working Capital Comprehensive 140


Colin Drury Working Capital Comprehensive 25.17

BPP Rev Kit Working Capital SOLE 144

BPP Rev Kit Learning Curve Cost Determination 164



HFD Learning Curve Cost Determination 10-27

HFD Learning Curve Cost Determination 10-32

HFD Learning Curve Cost Determination SOLE 10-28

HFD Learning Curve Cost Determination SOLE 10-33

BPP Rev Kit Learning Curve with DM 166


Quantitative Techniques - Learning Curve

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Question

Colin Drury Learning Curve with DM 24.18



HFD Linear Programing Cost Estimation 10-23

HFD Linear Programing Cost Estimation 10-29

BPP Rev Kit Linear Programing Optimal Plan 180






HFD Job Costing Manufacturing 4-28

HFD Job Costing Service 4-29 & 4-30

BPP Rev Kit Budgeted Financial Statements 99

100 Q & A Budgeted Financial Statements B 2

Budgeting

Quantitative Techniques - Linear Programing

Job Order Costing

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Question

HFD Life Cycle Costing 12-26

MCP: Marginal Costing Principles

Colin Drury Contribution Analysis - MCP 9.17

BPP Rev Kit Contribution Analysis - MCP 44






HFD Contribution Analysis - MCP 11-20

BPP Rev Kit Contribution Analysis - MCP SOLE 47

HFD Contribution Analysis - MCP SOLE 11-35

100 Q & A Contribution Analysis - MCP SOLE E 11


Colin Drury Cost Estimation (Mat Lab OH) - RCP 9.11



BPP Rev Kit Cost Estimation (Mat Lab OH) - RCP 38

Decision Making

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Question


HFD Cost Estimation (Mat Lab OH) - RCP 11-32





100 Q & A Cost Estimation (Mat Lab OH) - RCP A 1



100 Q & A Cost Estimation (Mat Lab OH) - RCP B 13

100 Q & A Cost Estimation (Mat Lab OH) - RCP D 15




Colin Drury Cost Estimation (Mat Lab OH) - RCP SOLE 9.31


HFD Cost Estimation (Mat Lab OH) - RCP SOLE 11-37 & 11-38

HFD Cost Estimation (Mat Lab OH) - RCP SOLE 19-31 & 19-32

HFD Cost Estimation (Mat Lab OH) - RCP SOLE 19-34

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Question



Colin Drury CVP Decision Making - MCP 8.29

Colin Drury CVP Decision Making - RCP 8.32


100 Q & A Expected Value - RCP D 17


Colin Drury Joint Product / By Product 6.10



BPP Rev Kit Joint Product / By Product 30





HFD Joint Product / By Product 15-23


HFD Joint Product / By Product 15-27 & 15-28


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Question

100 Q & A Joint Product / By Product A 7

100 Q & A Joint Product / By Product D 11



Colin Drury Joint Product / By Product SOLE 6.15


HFD Joint Product / By Product SOLE 15-32

Colin Drury Limiting Factor Contribution Analysis - MCP 9.18




BPP Rev Kit Limiting Factor Contribution Analysis - MCP 54



Colin Drury Limiting Factor Contribution Analysis - MCP SOLE 9.25


100 Q & A Pricing - MCP A 8

Colin Drury Pricing - RCP SOLE 9.30

100 Q & A Pricing Limiting Factor - MCP D 24

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Question

BPP Rev Kit Product Portfolio / Production Capacity 36


100 Q & A Product Portfolio / Production Capacity D 1



HFD Product Portfolio / Production Capacity 11-42

HFD Product Portfolio / Production Capacity 11-24

HFD Product Portfolio / Production Capacity 11-30 & 11-31

Colin Drury Product Portfolio / Production Capacity SOLE 9.14


HFD Product Portfolio / Production Capacity SOLE 11-21

BPP Rev Kit Transfer Pricing - MCP 52

HFD Transfer Pricing - MCP 22-25 & 22-26

HFD Transfer Pricing - MCP 22-27 & 22-28

100 Q & A Transfer Pricing - MCP E 14


Colin Drury Transfer Pricing - RCP 21.12

Colin Drury Variance Analysis SOLE 19.33

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Winter 2005 2nd: 100 Q&A SOLE: One of its Kind Ques

3rd: Colin Drury (to be attempted at END of TOPIC)

2003 onward Papers are Over & Abovethis Ques Bank

Description Reference

BPP Rev Kit OH Allocation 14

100 Q & A OH Allocation C 15




Colin Drury ROI/ RI/ ROCE 20.14

100 Q & A ROI/ RI/ ROCE (Report) E 20


BPP Rev Kit FIFO-Spoilage at End 22




Colin Drury FIFO-Spoilage at Start 5.25


BPP Rev Kit WAC-Spoilage at End 23



RemarksAttempted (Date)SourceQuestion

Performance Appraisal

Process Costing

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Question




BPP Rev Kit Breakeven Calculation 64






Colin Drury Breakeven Calculation-Margin of Safety 8.22

Colin Drury Breakeven Calculation-Sales Mix 8.16

Colin Drury Breakeven Calculation-with Uncertainity 8.19





Joint Product/ By Product Costing

CVP Analysis

Price Setting

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Question







BPP Rev Kit Price Calculation-Diff 73

Colin Drury Price Calculation-Diff 11.18

Colin Drury Transfer Price Calculation-Shadow Prices 21.23

Colin Drury Transfer Price Calculation-Diff 21.22









Transfer Price Setting

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Question

100 Q & A Variance Analysis - Sales C 2

Colin Drury Variance Analysis - Mix Sales 19.20

Colin Drury Variance Analysis - Mix Mat 19.15

Colin Drury Variance Analysis - Mix Lab 19.16

Colin Drury Variance Analysis - Mix Comp 19.21

100 Q & A Variance Analysis - Mat C 4

BPP Rev Kit Variance Analysis - Lab 94

100 Q & A Variance Analysis - Lab B 3









BPP Rev Kit Variance Analysis - Comp 96


Standard Costing

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Question




100 Q & A Variance Analysis - Comp D 13



100 Q & A Calculation of Unknowns C 6

Colin Drury Calculation of Unknowns 18.31

100 Q & A Acc Dispostion of Variances C 8



BPP Rev Kit ABC & Absorption Comparison 123




BPP Rev Kit ABC Statement 121

Colin Drury ABC Statement SOLE 10.14

Risk Management & Uncertainty

Activity Based Costing

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Question

BPP Rev Kit Expected Values-Optimum 135







Colin Drury Expected Values SOLE 12.2










BPP Rev Kit Debtors/Creditors + Credit Period SOLE 142

Working Capital Managemnet

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Question




















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Question


Colin Drury Working Capital Comprehensive 25.17

BPP Rev Kit Working Capital SOLE 144















Quantitative Techniques - Learning Curve

Quantitative Techniques - Linear Programing

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Question

BPP Rev Kit Budgeted Financial Statements 99



100 Q & A Cash Budget B 6



100 Q & A Flexible Budget B 12

BPP Rev Kit SOLE 98



100 Q & A SOLE B 8

MCP: Marginal Costing Principles

Colin Drury Contribution Analysis - MCP 9.17





Decision Making

Job Order Costing

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3rd: Colin Drury (to be attempted at END of TOPIC)2003 onward Papers are Over & Abovethis Ques Bank


Question



BPP Rev Kit Contribution Analysis - MCP SOLE 47











100 Q & A Cost Estimation (Mat Lab OH) - RCP B 13






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3rd: Colin Drury (to be attempted at END of TOPIC)2003 onward Papers are Over & Abovethis Ques Bank


Question


Colin Drury CVP Decision Making - MCP 8.29













100 Q & A Joint Product / By Product A 7





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Question











100 Q & A Pricing - MCP A 8

Colin Drury Pricing - RCP SOLE 9.30

100 Q & A Pricing Limiting Factor - MCP D 24







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Question


BPP Rev Kit Transfer Pricing - MCP 52



Colin Drury Transfer Pricing - RCP 21.12

Colin Drury Variance Analysis SOLE 19.33

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